<SEC-DOCUMENT>0000919574-25-002124.txt : 20250428
<SEC-HEADER>0000919574-25-002124.hdr.sgml : 20250428
<ACCEPTANCE-DATETIME>20250327160802
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-25-002124
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250327

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORDIC AMERICAN TANKERS Ltd
		CENTRAL INDEX KEY:			0001000177
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		SWAN BUILDING
		STREET 2:		26 VICTORIA STREET
		CITY:			HAMILTON HM12
		STATE:			D0
		ZIP:			00000
		BUSINESS PHONE:		(441) 292-7202

	MAIL ADDRESS:	
		STREET 1:		SWAN BUILDING
		STREET 2:		26 VICTORIA STREET
		CITY:			HAMILTON HM12
		STATE:			D0
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NORDIC AMERICAN TANKER SHIPPING LTD
		DATE OF NAME CHANGE:	19950906
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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        <font style="font-size: 12pt;">NORDIC AMERICAN TANKERS LTD</font></div>
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        26 Victoria Street</font></div>
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    <div style="color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 11.4pt; font-family: 'Times New Roman',serif;">Hamilton HM 12</div>
    <font style="color: rgb(0, 0, 0);"> </font>
    <div style="color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-indent: 0px; text-transform: none; word-spacing: 0px; white-space: normal; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; text-align: center; line-height: 11.4pt; font-family: 'Times New Roman',serif;">Bermuda</div>
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    <div style="text-align: right; text-indent: 75.6pt; margin-left: 241.2pt; font-family: 'Times New Roman',serif; font-size: 12pt;">March 27, 2025</div>
    <div style="margin-top: 26.9pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="margin-top: 13.15pt; font-family: 'Times New Roman', serif; font-size: 12pt;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Division of Corporation Finance</div>
    <div style="margin-top: 0.05pt; font-family: 'Times New Roman', serif; font-size: 12pt;">100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Washington, D.C. 20549</div>
    <div style="margin-left: 36pt; margin-top: 13.75pt;"><font style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Re:&#160;&#160;&#160;&#160;&#160; <u>Nordic American Tankers Ltd</u><font style="width: 9pt; font-size: 1px; display: inline-block;" class="HorizontalTab"><br>
        </font></font></div>
    <div style="margin-left: 72pt; font-family: 'Times New Roman Bold', 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Registration Statement on Form F-3 (File No. 333-285720)</u></div>
    <div style="margin-top: 13.15pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Ladies and Gentlemen:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-top: 11.9pt; font-family: 'Times New Roman', serif; font-size: 12pt;">The undersigned, on behalf of Nordic American Tankers Ltd, hereby requests that the effectiveness of the above-captioned
      Registration Statement on Form F-3 that was filed with the U.S. Securities and Exchange Commission (the "Comission") on March 11, 2025, be accelerated so that it will be made effective at 4:00 pm Eastern Standard time on March 31, 2025 or as soon
      thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").</div>
    <div style="text-align: justify; text-indent: 36pt; margin-top: 11.9pt; font-family: 'Times New Roman', serif; font-size: 12pt;">
      <div style="text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman',serif;">The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing
        effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
        company from its full responsibility for the adequacy or accuracy of the disclosure in the filing; and (iii) the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
        or any person under the federal securities laws of the United States.</div>
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      <div style="text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman',serif;">The undersigned registrant is aware of its obligations under the Act.</div>
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                <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 12pt;">Yours truly,</div>
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                <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 12pt;">NORDIC AMERICAN TANKERS LTD</div>
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                <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 12pt;">By:</div>
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                <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',serif; font-size: 12pt; text-indent: -9pt; margin-left: 9pt;">/s/ Herbj&#248;rn Hansson</div>
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                <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',serif; font-size: 12pt; text-indent: -9pt; margin-left: 9pt;">Herbj&#248;rn Hansson</div>
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                <div style="color: #000000; font-family: 'Times New Roman', serif; font-size: 12pt;">Title:&#160;</div>
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                <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',serif; font-size: 12pt; text-indent: -9pt; margin-left: 9pt;">Chief Executive Officer</div>
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